New Business Tax System (Consolidation and Other Measures) Act (No. 1) 2002 (117 of 2002)

Schedule 11   Consolidation: consequential provisions for research and development

Income Tax Assessment Act 1997

10   At the end of subsection 701-40(1)

Add:

Note: Section 73BAD of theIncome Tax Assessment Act 1936 overrides this rule for the purposes of the research and development incremental expenditure provisions.